Perepelytsya M. The legal regulation of tax payer's status in Ukraine

Legal regulation of lax payers' status and tax collection in Ukraine. This thesis is dedicated to the problems of legal regulation of tax payers' status and tax collection in Ukraine. Such definitions as tax payers, law status, tax obligations and rights are considered in this research work. On the basis of the substantiated theoretical ideas, the author gives conceptual statement about oblight character of the rights and status of tax payers and according to it the immediate meaning of tax obligation concerning tax right of payers. The variant of article for the Ukrainian Law "About the Taxation System" is proposed. It determines the successive execution of the main legal obligations of payers and connected with it rights. The blocks of legal obligations and rights of payers and their direct interrelations are investigated and analised in the work.